Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 120, verbatim (show)
Rule 120. Details of goods sent on approval basis.-
Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within 1[the period specified in FORM GST TRAN-1 rule 117 or such further period as extended by the Commissioner], submit details of such goods sent on approval in.
1. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Approval goods transitional details 120
Questions to answer on the file6 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 142 of the CGST Act, 2017 | this provision requires Section 142 of the CGST Act, 2017 | 120 "sub-section (12) of section 142 applies" |
| Rule 117 | this provision requires Rule 117 | 120 "rule 117 or such further period as extended by the Commissioner" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 36/2017-Central Tax | 29 September 2017 | Eighth amendment to CGST Rules, 2017. |
| Notification No. 34/2017-Central Tax | 15 September 2017 | Seventh amendment to the CGST Rules, 2017. |
See also
- Section 142 of the CGST Act, 2017: miscellaneous transitional provisions
- Rule 117 of the CGST Rules, 2017: tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
References
- Central Board of Indirect Taxes and Customs. "Rule 120. Details of goods sent on approval basis". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 36/2017-Central Tax, dated 29 September 2017: Eighth amendment to CGST Rules, 2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 120 on the CBIC tax information portal